Ministry of Law and Justice
External Circular No. 6 of 2025
Ref: LCA/CIR/4
Applications are invited from suitably qualified local candidates for the following vacant position tenable at the Ministry of Law and Justice.
DEPARTMENT: Administration – Justice
Job Title: Manager – Internal Audit
Grade: I
Responsible To: Principal Secretary
Main Purpose of the Job
To oversee the implementation of the Internal Audit Manual and Charter, monitor implementation of policies, guidelines, systems and procedures, and evaluate and improve the effectiveness of risk management.
Main Duties
1. Oversee the Implementation of the Internal Audit Manual and Charter
1.1 Provides continuous guidance and training on the use of Internal Audit Manuals to all members of staff.
1.2 Distributes the Internal Audit Charter to staff and all line ministries to sensitize them on the role and responsibilities of the Internal Audit function.
2. Monitor Implementation of Policy, Guidelines, Systems and Procedures
2.1 Conducts consultative discussions with relevant stakeholders to ensure compliance with internal controls, systems and procedures.
2.2 Monitors productivity and other targets as established by management.
2.3 Ensures availability of all working tools to Internal Audit operating staff.
3. Evaluate and Improve Effectiveness of Risk Management
3.1 Participates in the identification and evaluation of the organization’s risk areas.
3.2 Oversees the development of a risk-based audit plan.
4. Manage the Internal Audit Division
4.1 Approves individual annual work plans for the Senior Internal Auditor.
4.2 Appraises Senior Internal Auditors to assess their performance and determine their training needs.
4.3 Compiles the training plan of the division.
4.4 Prepares the divisional budget and monitors its implementation.
4.5 Designs programmes for orientation of staff on the standards for the professional practice of internal auditing and the code of ethics.
5. Report Periodically to Senior Management and Chief Audit Executive
5.1 Reports annually to Senior Management on internal audit purpose, authority, responsibility, and performance relative to its plan and conformance with the code of ethics and standards. Reporting must include significant risk and control issues, fraud risks, governance issues and other matters requiring attention of Senior Management and the Chief Audit Executive.
5.2 Reports to the Chief Audit Executive periodically.
5.3 Communicates Internal Audit activities, plans, resource requirements and resource limitations to Principal Secretaries, Heads of Agencies, and the Chief Audit Executive.
5.4 Reports performance of Internal Audit activity periodically to the Director Internal Audit.
5.5 Reports periodically on the implementation of the Audit Manual and Charter.
5.6 Identifies and reports on emerging risks to the Director Internal Audit.
Job Specification
Education and Training
- Certified Internal Auditor (CIA) / Master’s in Internal Auditing / Master’s in B.Com Accounting.
OR - Degree in Internal Auditing, Professional Internal Auditor, or B.Com/General Accountant (BBA) plus five (5) years’ experience in a Senior Management position.
Work Experience
- At least three (3) years’ working experience in a Senior Management position (for Master’s holders).
- At least five (5) years’ experience in a Senior Management position (for Bachelor’s holders).
Other Relevant Knowledge
- Knowledge of public financial management, procurement acts, treasury and stores rules and regulations.
- Knowledge of public service acts, rules, and regulations.
- Knowledge of enterprise risk management frameworks, forensic and investigative auditing, and data analytics.
Responsibility
For Work of Others
- Fosters harmonious relations between the Ministry of Finance and Development Planning and other line ministries.
For Resources Controlled
- Responsible for the safekeeping of internal audit reports.
For Effect of Errors
- Requires proven ability in accurate calculations, forecasting, and projections.
Complexity
- Requires considerable concentration and foresight to avoid ambiguous and onerous agreements that may be difficult to implement.
Authority for Decision-Making
- Makes decisions when evaluating and improving the effectiveness of risk management, controls, and annual work plans.
Problem Solving
- Proven skills and ability to resolve administrative issues within the Internal Audit management staff and line ministries.
Supervision Received
- Accountable to the Director, guided by the Public Service Act and associated regulations.
- Refers to relevant financial legislation, ministry strategic plan, Loans and Guarantees Act, Stores Regulations, Public Service Rules, the Constitution of Lesotho, Pension Proclamation, and other regulations before taking action.
Knowledge Management
- Ensures that knowledge and information is recorded, shared, and utilized to the benefit of all.
Change Management
- Champions, inspires, and delivers change and continuous improvement in a results-focused environment.
Dexterity
- Considered minimal.
Contacts
- Regular contacts with Heads of Department, Line Ministries, and the Auditor General.
Effort
Mental Effort
- Requires very high mental effort when solving internal and external conflicts.
Physical Effort
- Considered minimal.
Emotional Effort
- Requires ability to resolve work-related problems and maintain composure under pressure.
Unfavourable Working Conditions
- Considered minimal.
Hazards
- Considered minimal.
Application Guidelines
Applications should be made on the relevant forms:
- G.P. 103 for job seekers.
- G.P. 104 for serving officers.
Applications must include:
- Certified copies of educational certificates and transcripts.
- Certified copy of National Identity Document (ID).
Addressed to:
The Principal Secretary
Ministry of Law and Justice
P.O. Box 33
Maseru 100
OR
Hand deliver to one of the following:
- Law Office: Human Resources Office, Qhobosheaneng Office Complex, Phase 1, Room 065B
- Justice Office: Human Resources Office, Old Justice Building, Parliamentary Road (Opposite Tourist Board and DCEO)
- Government Printing: Human Resources Office, Industrial Area Station
Closing Date: 26th September 2025